2025 House Bill 5292

Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending sections 605 and 680 (MCL 206.605 and 206.680), section 605 as amended by 2011 PA 307 and section 680 as amended by 2019 PA 92, and by adding section 670; and to repeal acts and parts of acts.